[Code of Federal Regulations]
[Title 26, Volume 17]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR141.4975-13]

[Page 444]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 141_TEMPORARY EXCISE TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT 
INCOME SECURITY ACT OF 1974--Table of Contents
 
Sec. 141.4975-13  Definition of ``amount involved'' and ``correction''.




    Until superseded by permanent regulations under sections 4975(f) (4) 
and (5), Sec. 53.4941(e)-1 of this chapter (Foundation Excise Tax 
Regulations) will be controlling to the extent such regulations describe 
terms appearing both in section 4941(e) and section 4975(f). Because of 
the need for immediate guidance with respect to the provisions contained 
in this Treasury decision, it is found impracticable to issue it with 
notice and public procedure thereon under subsection (b) of section 553 
of Title 5 of the United States Code or subject to the effective date 
limitation of subsection (d) of that section.

(Sec. 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 
U.S.C. 7805))

[T.D. 7425, 41 FR 32890, Aug. 6, 1976, as amended by T.D. 8084, 51 FR 
16305, May 2, 1986]